WORLD TRADE  
ORGANIZATION  G/VAL/W/150/Rev.1 
15 October 2009 
 (09-5049) 
Committee on Customs Valuation  
  
 
ELEVENTH ANNUAL REVIEW OF THE IMPLEMENTATION AND 
OPERATION OF THE AGREEM ENT ON IMPLEMENTATION 
OF ARTICLE VII OF THE GENERAL AGREEMENT 
ON TARIFFS AND TRADE 1994 
 
Background Working Document by the Secretariat
 
 
Revision  
  
 This revised working document is circulated by the Secretariat in preparation for the completion 
of the eleventh annual review of the implementa tion and operation of the Ag reement on Implementation 
of Article VII of the General Agre ement on Tariffs and Trade 1994 (the  Agreement).  This review was 
suspended at the Committee' s meeting on 18 October 2005.  This re vision is an updated version of the 
eleventh review to include the work of th e 18 October 2005 meeting of the Committee.   
 
 
_______________ 
 
  Article 23 of the Agreement provides that "the Committee shall review annually the 
implementation and operation of this Agreement taking into ac count the objectives thereof". 
  The main objectives of the Agr eement are those listed  in the General Introductory Commentary.  
The annual review of the Committee should cove r the implementation and ope ration of the Agreement 
in the light of its objectives and specific obligations.  G/VAL/W/150/Rev.1 
Page 2  
 
   The contents of this document are as follows: 
  Page
 
I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND 
OBSERVER STATUS..............................................................................................................3  
(a) WTO Members (149).............................................................................................................. ....3 
(b) Delayed Application and Reservations.......................................................................................4  
(i) Article 20.1 (delayed application of the provisions of the Agreement).......................................4  
(ii) Article 20.2 (delayed application of the computed value method) (3)........................................4  
(iii) Annex III, paragraph 1 (extension of the five-year delay period)...............................................4  
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (3) ......................................4  
(v) Annex III, paragraph 3 (reservation concerni ng reversal of sequential order of 
Articles 5 and 6) (53) ......................................................................................................... .........4  
(vi) Annex III, paragraph 4 (reservation to apply Ar ticle 5.2 whether or not the importer 
so requests) (51).............................................................................................................. ............5  
(c) Observer Govern ments (33)...................................................................................................... ..5 
(d) Observer International Organizations (6) ...................................................................................5  
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION......................5  
III. MEETINGS OF THE COMMITTEE ....................................................................................6  
IV. NATIONAL LEGISLATION PRESENTED .........................................................................6  
(a) Texts of national legislation.................................................................................................. ......6  
(b) Checklist of issues ............................................................................................................ ..........6  
(c) Examination of national legislation ............................................................................................ 6 
(d) Information on the application of the Committee Decisions ......................................................6  
V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE 
TEXT OF THE AGREEMENT ..............................................................................................7  
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE .....................................................7  
VII. TECHNICAL ASSISTANCE ..................................................................................................7  
VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT .........................7  
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION ...................................................................................................................... ......7
 
X. CONSULTATION AND DISPUTE SETTLEMENT............................................................7  
XI. ANNUAL REPORT TO THE COUNCIL  FOR TRADE IN GOODS.................................8  
  G/VAL/W/150/Rev.1 
 Page 3 
 
 
  I. MEMBERS, DELAYED APPLICATIONS, RESERVATIONS AND OBSERVER 
STATUS 
(a) WTO Members (149) 
Albania Gabon Nepal 
Angola The Gambia Netherlands 
Antigua and Barbuda Georgia New Zealand Argentina Germany Nicaragua 
Armenia Ghana Niger 
Australia Greece Nigeria Austria Grenada Norway 
Bahrain Guatemala Oman 
Bangladesh Guinea Bissau Pakistan Barbados Guinea, Rep. of Papua New Guinea 
Belgium Guyana Paraguay 
Belize Haiti Peru Benin Honduras Philippines 
Bolivia Hong Kong, China Poland 
Botswana Hungary Portugal 
Brazil Iceland Qatar 
Brunei Darussalam India Romania Bulgaria Indonesia Rwanda 
Burkina Faso Ireland Saint Kitts and Nevis 
Burundi Israel Saint Lucia Cambodia Italy Saint Vincent & Grenadine 
Cameroon Jamaica Saudi Arabia 
Canada Central African Republic Japan 
Jordan Senegal 
Sierra Leone 
Chad Kenya Singapore 
Chile Korea Slovak Republic China Kuwait Slovenia 
Colombia Kyrgyz Republic Solomon Islands 
Congo Latvia South Africa Congo, Democratic Rep. of the  Lesotho Spain 
Costa Rica Liechtenstein Sri Lanka 
Côte d'Ivoire Lithuania Suriname Croatia Luxembourg Swaziland 
Cuba Macao, China Sweden 
Cyprus Madagascar Switzerland 
Czech Republic Malawi  Taipei, Chinese 
Denmark Malaysia Tanzania Djibouti Maldives Thailand 
Dominica Mali Togo 
Dominican Republic Malta Trinidad and Tobago Ecuador Mauritania Tunisia 
Egypt Mauritius Turkey 
El Salvador Mexico Uganda Estonia Moldova United Arab Emirates 
European Community Mongolia United Kingdom 
Fiji Morocco United States Finland Mozambique Uruguay 
Former Yugoslav Rep. of Macedonia Myanmar Venezuela, The Bolivarian Rep. of 
France Namibia Zambia   Zimbabwe G/VAL/W/150/Rev.1 
Page 4  
 
  (b) Delayed Application and Reservations 
This table reflects the situation with respect to special and differential treatment provisions 
available for developing country Members as at 31 December 2005.  These provisions have been 
invoked as follows:  (i) Article 20.1 (delayed application of the provisions of the Agreement)  
No Member maintains this special and differential treatment provision. 
(ii) Article 20.2 (delayed application of the computed value method) (3) 
Haiti Sri Lanka 
 United Arab Emirates 
 
(iii) Annex III, paragraph 1 (extension of the five-year delay period)  
 None. 
(iv) Annex III, paragraph 2 (reservation concerning minimum values) (3)  
El Salvador (WT/L/476) 
Senegal (WT/L/571) 
Sri Lanka (G/VAL/53;  G/VAL/58) 
 
(v) Annex III, paragraph 3 (reservation concerning reversal of sequential order of Articles 5 
and 6) (53) 
Argentina
1 Guatemala Niger 
Bahrain Guyana Pakistan 
Bangladesh Haiti Panama Benin Honduras Peru
1 
Brazil1 India1 Philippines 
Brunei Darussalam Indonesia Senegal 
Burkina Faso Israel Sri Lanka 
Cameroon Jamaica Thailand Chile Kenya Togo Colombia Madagascar Tunisia Costa Rica Maldives Turkey
1 
Côte d'Ivoire Malawi1 Uganda 
Djibouti Malaysia United Arab Emirates 
Dominican Republic Mali Uruguay Ecuador Mexico
1 Venezuela, The  
Egypt Morocco1   Bolivarian Rep. of   
El Salvador Myanmar Zambia 
Gabon Nicaragua Zimbabwe1 
   
 
                                                      
1 These Members maintain in the WTO the special an d differential treatment provisions invoked under 
the Tokyo Round Agreement th rough Decision WT/L/38.  G/VAL/W/150/Rev.1 
 Page 5 
 
 
  (vi) Annex III, paragraph 4 (reservation to apply Article 5.2 whether or not the importer so 
requests) (51) 
Argentina1 Ecuador Maldives Sri Lanka 
Bahrain Egypt Malaysia Thailand Bangladesh El Salvador Malawi Togo 
Benin Gabon Mali Tunisia 
Brazil
1 Guatemala Mexico1 Turkey1 
Brunei Darussalam Guyana Morocco1 Uruguay 
Burkina Faso Haiti Myanmar Venezuela, The  Cameroon Honduras Nicaragua   Bolivarian Rep. of 
Chile India
1 Niger Zambia 
Colombia Indonesia Nigeria Zimbabwe1 
Costa Rica Israel Pakistan  Côte d'Ivoire Jamaica Peru
1  
Djibouti Kenya Philippines  
Dominican Republic Madagascar Senegal  
     (c) Observer Governments (33) 
Afghanistan Libya 
Algeria Montenegro 
Andorra Russia n Federation 
Azerbaijan Samoa Bahamas Sao Tome and Principe Belarus Saudi Arabia Bhutan Serbia  
Bosnia and Herzegovina Seychelles 
Cape Verde Sudan Equatorial Guinea Tajikistan Ethiopia Tonga Holy See Ukraine Iran Uzbekistan 
Iraq Vanuatu 
Kazakhstan Vietnam Laos Yemen Lebanon   
(d) Observer International Organizations (6)
2 
 World Customs Organization  UNCTAD  IADB 
 I M F      A C P    W o r l d  B a n k   
II. OFFICERS OF THE WTO COMMITTEE ON CUSTOMS VALUATION 
 Chairman (elected in October 2004 ) Mr. Robin Twyman (United Kingdom) 
 Chairman (elected in Apr il 2005)  Mr Jooha Woo (Korea) 
  
                                                     
 
2 These organizations now have official observer status following Agreement in the Committee 
(G/VAL/M/5) and Agreements between the World Bank and the IMF with the WTO (WT/L/195). G/VAL/W/150/Rev.1 
Page 6  
 
  III. MEETINGS OF THE COMMITTEE 
 During the reporting period, the Committee has held two formal meetings.  The meeting on 
8 April (G/VAL/M/39) was chaired by Mr. Robi n Twyman (United Kingdom);  and the meeting on 
18 October (G/VAL/M/40) was chaire d by Mr. Jooha Woo (Korea).  
 IV. NATIONAL LEGISLATION PRESENTED 
(a) Texts of national legislation 
 Article 22  of the Agreement requires each Memb er to inform the Committee of any changes in 
its laws and regulations relevant to the Agreem ent and in the administration of such laws and 
regulations.  At its fi rst meeting, on 12 May 1995, the Comm ittee agreed on procedures for the 
notification of national legislation (G/V AL/M/1, paragraphs 29-35, 71 and 72). 
  During the reporting period, the following co mmunications and texts ha ve been submitted: 
   Guatemala    (G/VAL/N/1/GTM/1) 
  Mozambique    (G/VAL/N/1/MOZ/1) 
  P e r u       ( G / V A L / N / 1 / P E R / 3 )    Q a t a r      ( G / V A L / N / 1 / Q A T / 1 )    U g a n d a      ( G / V A L / N / 1 / U G A / 1 )   (b) Checklist of issues 
 At its first meeting, on 12 May 1995, the Commit tee agreed on procedures for the submission of 
a checklist of issues (G/VAL/M/1, pa ragraphs 36-39).  The checklist of issues is contained in G/VAL/5.  
  During the reporting period, the followi ng communications have been submitted: 
 
  Former Yugoslav Republic of  Macedonia  (G/VAL/N/2/MKD/1) 
  Q a t a r       ( G / V A L / N / 2 / Q A T / 1 )   (c) Examination of national legislation 
At its meeting of 8 April 2005, the Commit tee pursued its examination of various 
communications and impl ementing legislations.  The Committee agreed to conclude the examination of 
the legislation of Burkina Faso and Peru.  It agreed to revert to the examination of the legislations of 
Armenia, China, India, Mexico and Thailand at the next meeting.       At the 18 October 2005 meeting, the Committee co ncluded the examination of the legislations 
of Armenia, China, Guatemala, Mozambique, Pe ru, Qatar and Uganda; it would revert to the 
examination of the legislation of India, Mexico and Thailand at its next meeting. 
 (d) Information on the application of the Committee Decisions 
 Information on the application of the Decision on the Treatment of Interest Charges in the 
Customs Value of Imported Goods and of paragrap h 2 of the Decision on the Valuation of Carrier 
Media Bearing Software for Data Processing Equipm ent (G/VAL/5), made available by Members, was 
summarized in documents G/VAL/W/5/Rev.16 and 17.   
   G/VAL/W/150/Rev.1 
 Page 7 
 
 
  V. AMENDMENTS, INTERPRETATIONS AND RECTIFICATIONS OF THE TEXT OF 
THE AGREEMENT 
 At its first meeting on 12 May 1995, the Comm ittee adopted the Deci sions relating to the 
interpretation of the Agreement, which had prev iously been adopted by the Tokyo Round Committee 
(G/VAL/M/1, paragraphs 66-67).  The decisions we re reproduced in document G/VAL/5.  No new 
decisions relating to the interpre tation of the Agreement were a dopted during the reporting period. 
 
VI. OTHER DECISIONS TAKEN BY THE COMMITTEE 
 At its first meeting on 12 May 1995, the Commit tee adopted other Decisions which had been 
previously adopted by the Tokyo Round Committee.  These Decisions are reproduced in document 
G/VAL/5.  The Committee al so adopted Decisions that were referr ed by the Ministers at Marrakech to 
the Committee.  The texts of the decisions are c ontained in document G/VAL/1.  During the reporting 
period, the Committee adopted a Decision granting Sr i Lanka an extension of its waiver to apply 
minimum values under paragraph 2, Anne x III of the Agreement (G/VAL/58). 
   VII. TECHNICAL ASSISTANCE 
 The Committee took note that the WTO Committ ee on Trade and Development had adopted 
the 2005 technical assistance plan and also  noted the need to avoid two parallel and repetitive exercises.  However Members were encouraged to continue to inform the Committee of the various 
technical assistance activities carried out by  them on bilateral and other fronts. 
 VIII.  ISSUES RELATED TO IMPLEMENTATION OF THE AGREEMENT 
 At the 8 April meeting, the Committee took note of a discussion of India's concerns regarding 
certain aspects of the European Communities valuati on policies.  The Committee agreed to conclude 
this agenda item at its 18 October meeting.  
 At the 8 April and 18 October meetings, the Committee took note of the reports from the 
Chairman on his informal consultatio ns regarding the work in relation to the Committee's mandate in 
paragraph 8.3 of the Ministerial Decision on Im plementation-Related Issu es and Concerns.   
  At its 18 October meeting, the Committee ca rried out its fourth Transitional Review in 
accordance with paragraph 18 of the Protocol of Accession of the People's Republic of China.  It 
circulated its report to the Council for Trade in Goods in G/VAL/59. 
 
IX. REPORTS BY THE TECHNICAL COMMITTEE ON CUSTOMS VALUATION 
 At the 8 April meeting, the representativ e of the World Customs Organization (WCO) 
presented a report which focused primarily on the cu rrent work of the WCO Technical Committee and 
the Valuation Technical Assistance Programme of the WCO Secretariat. 
 
X. CONSULTATION AND DISPUTE SETTLEMENT 
 During the period under consideration, Guatem ala informed Members that it had withdrawn 
its request for consultations with Mexico, pursuant to, inter alia , Article 19 of the Agreement on 
Implementation of Article VII of the General Agreement on Ta riffs and Trade 1994 (Agreement on 
Customs Valuation) (G/VAL/D/7) regarding certain pricing measures for customs valuation and other 
purposes.  G/VAL/W/150/Rev.1 
Page 8  
 
  XI. ANNUAL REPORT TO THE COUNCIL FOR TRADE IN GOODS  
 The Committee adopted its annual report to the Council for Trade in Goods in accordance with 
the requirements of Article 23 of the Agreement (G/L/750). 
  G/VAL/W/150/Rev.1 
 Page 9 
 
 
  ANNEX I 
 
Information on National Legislation  
  Below are listed the references of the documents
1 containing national laws, regulations etc. and 
replies to the Checklist of I ssues received from Members. 
 
Member National legislation Replies to the Checklist of Issues 
Albania  G/VAL/N/1/ALB/1  
Armenia G/VAL/N/1/ARM/1 G/VAL/N/2/ARM/1 
Argentina 
 VAL/1/Add.22 + Suppl. 1-4  
G/VAL/N/1/ARG/1 VAL/2/Rev.2/Add.4 + 
Suppl.2/Rev.1 
Australia VAL/1/Add.14 + Suppl.1-4 
G/VAL/N/1/AUS/1 and 2 VAL/2/Rev.1/Add.12 + Suppl.1 
Bolivia G/VAL/N/1/BOL/1  
Botswana VAL/1/Add.16 (not not ified under WTO) Not received 
Brazil VAL/1/Add.20 + Suppl.1 
G/VAL/N/1/BRA/ 1, 2, and 3 VAL/2/Rev.2/Add.3 
Brunei Darussalam G/VAL/N/1/BRN/1 G/VAL/N/2/BRN/1 
Bulgaria G/VAL/N/1/BGR/1 and 2 G/VAL/N/2/BGR/1 
Burkina Faso G/VAL/N/1/BFA/1 + Rev.1  
Canada VAL/1/Add.17 + Suppl.1-3 
G/VAL/N/1/CAN/1 and 2 VAL/2/Rev.1/Add.14 
G/VAL/N/2/CAN/1 
China G/VAL/N/1/CH N/1, 2, 3 and 4  G/VAL/N/2/CHN/1 
Colombia G/VAL/N/1/COL/1 G/VAL/N/2/COL/1 
Costa Rica G/VAL/N/1/CRI/1 G/VAL/N/2/CRI/1 
Côte d'Ivoire G/VAL/N/1/CVI/1  
Croatia G/VAL/N/1/HRV/1 G/VAL/N/2/HRV/1 
Cuba G/VAL/N/1/CUB/1 G/VAL/N/2/CUB/1 
Dominica G/VAL/N/1/DMA/1  
Dominican Rep G/VAL/N/1/DOM/1  
EEC VAL/1/Add.2 + Suppl.1-13  
G/VAL/N/1/EEC/1/Rev.1 VAL/2/Rev.1/Add.6 + Suppl.1 
Fiji G/VAL/N/1/FJI/1 G/VAL/N/2/FJI/1 
Former Yugoslav 
Republic of 
Macedonia  
 
  
 
G/VAL/N/2/MKD/1 
Gabon G/VAL/N/1/GAB/1  
Georgia G/VAL/N/1/GEO/1  
Guatemala G/VAL/N/1/GTM/1  
Hong Kong China VAL/1/Add.9 
G/VAL/N/1/HKG/1 Not applicable 
Iceland G/VAL/N/1/ISL/1 G/VAL/N/2/ISL/1 
India VAL/1/Add.24 + Suppl.1 
G/VAL/N/1/IND/1, 2, and 3 VAL/2/Rev.2/Add.6 
G/VAL/N/2/IND/1 + Corr.1 
Indonesia G/VAL/N/ IDN/1 G/VAL/N/2/IDN/1+Corr.1 
Israel G/VAL/N/1/ISR/1+Corr.1 G/VAL/N/2/ISR/1 
                                                      
1 Documents beginning with "VAL" are documents issued under the Tokyo Round Committee on Customs Valuation.  
 G/VAL/W/150/Rev.1 
Page 10  
 
  Member National legislation Replies to the Checklist of Issues 
Jamaica G/VAL/N/1/JAM/1 G/VAL/N/2/JAM/1 
Japan VAL/1/Add.7 
G/VAL/N/1/JPN/1 VAL/2/Rev.1/Add.8 
G/VAL/N/2/JPN/1 
Jordan G/VAL/N/1/JOR/1 G/VAL/N/2/JOR/1 
Kenya G/VAL/N/1KEN/1 G/VAL/N/2/KEN/1 
Korea, Rep.of VAL/1/Add.19 + Suppl.1-4 + 
Suppl.2/Corr.1-2 + Suppl.3/Corr.1 G/VAL/N/1/KOR/1 and 2 VAL/2/Rev.2/Add.1 + Suppl.1 
Kyrgyz Rep G/VAL/N/1/KGZ/1 G/VAL/N/2/KGZ/1 
Lesotho VAL/1/Add.21 + Suppl.1 (not notified 
under WTO) VAL/2/Rev.2/Add.2 
Liechtenstein G/VAL/N/1/ LIE/1 Not applicable 
Macao G/VAL/N/1/MAC/1 Not applicable 
Madagascar G/VAL/N/1/MDG/1  
Malawi VAL/1/Add.27  
G/VAL/N/1/MWI/1  
Malaysia G/VAL/N/1/MYS/1 G/VAL/N/2/MYS/1 
Mauritius G/VAL/N/MUS/1 G/VAL/N/2/MUS/1 
Mexico VAL/1/Add.25 + Suppl.1-3 
+ Suppl.1/Rev.1 (not notified under WTO) 
G/VAL/N/1/MEX/1 VAL/2/Rev.1/Add.10 
VAL/2/Rev.2/Add.8 
G/VAL/N/2/MEX/1 + Corr.1 
Moldova G/VAL/N/1/MD A/1 G/VAL/N/2/MDA/1 
Morocco G/VAL/N/1/MA R/1/Rev.1 +Corr.1 
G/VAL/N/1/MAR/2 G/VAL/N/2/MAR/1-2 
Mozambique G/VAL/N/1/MOZ/1  
Namibia G/VAL/N/1/NAM/1  
New Zealand VAL/1/Add.12 + Suppl.1 
G/VAL/N/1/NZL/1 VAL/2/Rev.1/Add.10 
Norway VAL/1/Add.11 +Corr.1 + Suppl.1-2 
G/VAL/N/1/NOR/1 VAL/2/Rev.1/Add.7 
Oman G/VAL/N/1/OMN/1 G/VAL/N/2/OMN/1 
Pakistan G/VAL/N/1/PAK/1  
Panama G/VAL/N/1/PAN/1 G/VAL/N/2/PAN/1 
Paraguay G/VAL/N/1/PRY/1  
Peru G/VAL/N/1/PER/1, 2 and 3  
Philippines G/VAL/N/1/PHI/1 G/VAL/N/2/PHL/1 
Qatar G/VAL/N/1/QAT/1 G/VAL/N/2/QAT/1 
Romania VAL/1/Add.8 +  Suppl.1-2 
G/VAL/N/1/ROM/1 and 2 VAL/2/Rev.1/Add.9 
Senegal G/VAL/N/1/SEN/1  
Singapore G/VAL/N/1/SG P/1 G/VAL/N/2/SGP/1 
South Africa VAL/1/Add.15  + Corr.1 + Suppl.1-3 
G/VAL/N/1/ZAF/1 VAL/2/Rev.1/Add.13 
Suriname G/VAL/N/1/SUR/1  
Swaziland  G/ VAL/N/2/SWZ/1 
Switzerland VAL/1/Add.5  
G/VAL/N/1/CHE/1 Not applicable 
Taipei, Chinese G/VAL/N/1/TPKM/1 G/VAL/N/2/TPKM/1-2 
Tanzania  G/VAL/N/2/TAN/1  G/VAL/W/150/Rev.1 
 Page 11 
 
 
  Member National legislation Replies to the Checklist of Issues 
Thailand G/VAL/N/1/THA/1 G/VAL/N/2/THA/1 
Trinidad and 
Tobago G/VAL/N/1/TTO/1 G/VAL/N/2/TTO/1 
Tunisia G/VAL/N/1/TUN/1  
Turkey VAL/1/Add.29 
G/VAL/N/1/TUR/1 and 2 G/VAL/N/2/TUR/1 
Uganda G/VAL/N/1/UGA/1  
United States VAL/1/Add.1 +  Suppl.1-5 
G/VAL/N/1/USA/1 VAL/2/Rev.1/Add.1 
Uruguay G/VAL/N/1/URY/1 G/VAL/N/2/URY/1 
Venezuela G/VAL/N/1/VEN/1 G/VAL/N/2/VEN/1 
Zambia G/VAL/N/1/ZMB/1  
Zimbabwe VAL/1/Add.23 
G/VAL/N/1/ZWE/1 VAL/2/Rev.2/Add.5 
 
 
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